COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S ST. JOSEPH'S CONVENT SCHOOL, PHAGWARA PAN: AACTS9035M

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ITA/218/2017HC Punjab & HaryanaPHHC01117412201723 August 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-12768-CII-2017) was also dismissed as withdrawn. The operative direction was the dismissal of the appeal with liberty to revive.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s St. Joseph's Convent School, Phagwara (the assessee). The appeal was filed against an order of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹ 17,82,651/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July 2018 issued by the Central Board of Direct Taxes (CBDT). The revenue requested liberty to file an application for revival of the appeal if something survived therein.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the tax effect and the CBDT circular. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, they had instructions to withdraw the appeal. They further requested liberty to revive the appeal if circumstances warranted. The judgment does not record any arguments from the assessee's side regarding the withdrawal or the tax effect. The legal issue itself was not adjudicated on merits.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-218-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s St. Joseph's Convent School, Phagwara ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Ajay Vohra, Senior Advocate with Mr. Rohit Jain, Advocate and Mr. Aniket D. Aggarwal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 17,82,651/-, he has instructions to withdraw the present appeal in view of Circular No.03/2018, dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. 3. CM-12768-CII-2017 is also dismissed as withdrawn. (AJAY KUMAR MITTAL) JUDGE August 23, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.28 14:55 I attest to the accuracy and integrity of this document

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